2007 (12) TMI 228

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.... Tribunal, Northern Division Bench (now known as 'Customs, Excise and Service Tax Appellate Tribunal') (for brevity, 'the Tribunal'), with a prayer to direct the Tribunal to draw statement of the case and refer the following questions of law to this Court for determination :- "(a) Whether Modvat credit is admissible under Rule 57A of the Central Excise Rules, 1944, on glass bottles and plastic crates as packing material for aerated water when the value thereof is not included (i.e. of bottles/crates as such neither declared nor could be ascertained) in assessable value of the final product i.e. aerated water? (b) Whether the breakage of glass bottles, an admissible deduction under Section 4 of the Central Excise Act, 1944, in the light o....

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....(assessee-respondent No. 1 in C.E.A. No. 12 of 2001). 3. Feeling aggrieved, as many as 8 appeals were filed before the Tribunal by different assessees' (including the assessee-respondent. No. 1 in the instant case and M/s. Amritsar Beverages Pvt. Ltd., Amritsar), which were heard together. After noticing the assertion of the assessee-appellants that the cost of glass bottles and plastic crates was included in the cost of aerated water, the Tribunal allowed the appeals vide common order dated 5-9-1997, holding that Modvat credit of duty shall be admissible wherever the cost of packing material, even on instalment basis, has been included in the assessable value (P-2). 4. Against the common order in appeal, dated 5-9-1997, the revenue filed....